City and Local Income Taxes: The Levies Beyond the State
Some municipalities add their own income tax on residents and workers.
By Sandra Boyd · May 10, 2026
Sandra Boyd tracks state revenue departments, statehouse tax debates, and the growing patchwork of state and local tax rules that shape what Americans actually pay.
Some municipalities add their own income tax on residents and workers.
A wave of rate changes reshapes what residents owe from coast to coast.
Where you live and where you work can both claim a slice of your income.
Federal rules decide whether last year's state refund counts as income.
Effective rates swing dramatically depending on where you own.
Migration between high- and low-tax states fuels a long-running debate.
A dozen states add their own death taxes on top of federal rules.